$~2 and 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18093/2025 CM APPL. 74880/2025 ANAND CHAND BURMAN .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr.

Rohit Jain, Mr. Aniket D. Agrawal and Mr. Ram Krishna Rao, Advs.

versus DY DIRECTOR OF INCOME TAX (INV) & ORS.

.....Respondents Through: Mr. Vipul Agrawal (Sr. SC) with Ms.

Sakshi Shairwal, Mr. Akshat Singh (Jr. SCs), Mr. Gaoraang Ranjan and Ms. Harshita Kotru (Advs.).

Mr. Ishkaran Bhandari CGSC with Mr. Rudra Paliwal GP.

Mr. Zoheb Hossain, Special Counsel

3 + W.P.(C) 18094/2025 CM APPL. 74882/2025 MINNIE BURMAN .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr.

Rohit Jain, Mr. Aniket D. Agrawal and Mr. Ram Krishna Rao, Advs.

versus DY DIRECTOR OF INCOME TAX (INV) & ORS. .....Respondents Through: Mr. Vipul Agrawal (Sr. SC) with Ms.

Sakshi Shairwal, Mr. Akshat Singh (Jr. SCs), Mr. Gaoraang Ranjan and Ms. Harshita Kotru (Advs.).

Mr. Neeraj Kumarh(CGSC) with Mr.

Sarthak Rana (GP) for R-3/UOI Mr. Zoheb Hossain, Special Counsel CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 03.12.2025

1. These petitions have been filed with the following prayers :

W.P.(C) 18093/2025 “a. Issue a writ in t